-x- Reg. §1.414(q)-­1. Highly compensated employee.........................................................................................................570 Temporary Reg. §1.414(q)-­1T. Highly compensated employee.........................................................................570 Reg. §1.414(s)-­1. Definition of compensation.. .............................................................................................................576 Reg. §1.414(v)–­1. Catch-­up contributions......................................................................................................................581 Reg. §1.414(w)–­1. Permissible withdrawals from eligible automatic contribution arrangements.........................586 Code §415. Limitations on benefits and contributions under qualified plans.....................................................................588 Reg. §1.415(a)–­1. General rules with respect to limitations on benefits and contributions under qualified plans.. ..................................................................................................................................................593 Reg. §1.415(b)–­1. Limitations for defined benefit plans...............................................................................................597 Reg. §1.415(b)–­2. Multiple annuity starting dates [Reserved].....................................................................................609 Reg. §1.415(c)–­1. Limitations for defined contribution plans.. ...................................................................................609 Reg. §1.415(c)–­2. Compensation.....................................................................................................................................613 Proposed Reg. §1.415(c)–­2. Compensation..........................................................................................................615 Reg. §1.415(d)–­1. Cost-­of-­living adjustments.. ..............................................................................................................616 Reg. §1.415(f)–­1. Aggregating plans.. .............................................................................................................................618 Reg. §1.415(g)–­1. Disqualification of plans and trusts.. ...............................................................................................623 Reg. §1.415(j)–­1. Limitation year.. ..................................................................................................................................624 Part II. Certain Stock Options Code §421. General rules...........................................................................................................................................................625 Reg. §1.421–­1. Meaning and use of certain terms..........................................................................................................626 Reg. §1.421–­2. General rules.............................................................................................................................................628 Code §422. Incentive stock options.. .......................................................................................................................................631 Reg. §1.422–­1. Incentive stock options general rules...................................................................................................632 Reg. §1.422–­2. Incentive stock options defined.. ...........................................................................................................633 Reg. §1.422–­3. Stockholder approval of incentive stock option plans........................................................................637 Reg. §1.422–­4. $100,000 limitation for incentive stock options.. .................................................................................637 Reg. §1.422–­5. Permissible provisions.. ..........................................................................................................................638 Code §423. Employee stock purchase plans...........................................................................................................................640 Reg. §1.423–­1. Applicability of section 421(a)................................................................................................................641 Reg. §1.423–­2. Employee stock purchase plan defined.................................................................................................641 Code §424. Definitions and special rules.................................................................................................................................650 Reg. §1.424–­1. Definitions and special rules applicable to statutory options.. ..........................................................651 Subchapter E. Accounting Periods and Methods of Accounting Part I. Accounting Periods Code §441. Period for computation of taxable income.........................................................................................................657 Reg. §1.441-­1. Period for computation of taxable income............................................................................................658 Proposed Reg. §1.441-­1. Period for computation of taxable income.. ..............................................................659 Reg. §1.441–­2. Election of taxable year consisting of 52–­ 53 weeks............................................................................659 Reg. §1.441–­3. Taxable year of a personal service corporation...................................................................................661 Code §442. Change of annual accounting period.. .................................................................................................................663 Reg. §1.442–­1. Change of annual accounting period.....................................................................................................663 Part II. Methods of Accounting Subpart A. Methods of Accounting in General Code §446. General rule for methods of accounting.. ...........................................................................................................664 Reg. §1.446-­1. General rule for methods of accounting................................................................................................665 Subpart B. Taxable Year for Which Items of Gross Income Included Code §451. General rule for taxable year of inclusion.. ........................................................................................................672 Reg. §1.451-­1. General rule for taxable year of inclusion.............................................................................................675 Reg. §1.451-­2. Constructive receipt of income...............................................................................................................675
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